Understanding and implementing
Target audience
- Lawyers
- Chartered accountants
- Notaries
- Developers
1 day
New training
Prerequisites
Real estate transaction experience is a must, but tax expertise is not a prerequisite.
Objectives
◗ Determine the promoter's taxable income and understand the structures required to operate as a promoter
◗ Identifying the VAT rules governing the sale of real estate by developers
◗ Applying the developer's commitment to build regime
Training program
◗ Structure to be set up for promoter activity
- Analysis of different legal structures: SAS, SNC, SCCV
- Taxation of real estate profits in each situation
- Impact on partners
◗ Taxation on the purchase of building land
- Definition of building land
- VAT on the acquisition of building land
- Taxable base: VAT on margin or VAT on total price
- Reduced registration fees in the event of a commitment to resell :
terms and conditions of the commitment - consequences of non-compliance with the commitment - substitution by a commitment to resell.
Substitution with a commitment to resell
- Special features of dation in payment
◗ VAT system for the sale of new buildings
- Definition of new property
- Taxation of future renovation sales (VEFA)
- Criteria for major renovation: legal definition; practical applications
- VAT recovery on construction work
◗ Registration fees: preferential treatment in the event of a commitment to build
by the developer
- Description of the preferential regime
- Tax consequences of non-compliance with the commitment to build
✔ APPLIQUER | Case study: building plots, new developments and major
renovation projects
✔ EVALUATE | End-of-session interactive quiz to test acquisition of key knowledge
covered during training
Why choose this course?
In the course of their business, property developers have to make a number of tax choices, particularly with regard to building land transactions and the resale of new buildings.
This can have an impact on the profitability of the operation.
This training course will help you understand all the tax aspects of real estate transactions carried out by property developers.
The course is led by a tax lawyer specialized in real estate taxation.
Teaching and assessment methods
Before: self-assessment quiz
During the session : each point covered is accompanied by examples from real-life situations. Practical case studies and discussions during the sessions ensure that you have acquired the knowledge you need.
After the event: The trainer is available to answer any questions relating to the training.
Price
1 295 € EXCL. TAX
Testimonials
Jonathan C.
Company
Training